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All Journal Jurnal Analisa Akuntansi dan Perpajakan Liability : Jurnal Akuntansi Innovative: Journal Of Social Science Research
Murni, Siti Asiah
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN DAN ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS AKUNTAN PUBLIK Natalia, Dessy Agusningtyas; Murni, Siti Asiah
Liability Vol 1, No 1 (2019): Februari 2019
Publisher : Liability

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Abstract

Various attempts to increase income and survive in the face of competition continues to be done by the business processing. One policy that is always taken by the company is to carry out the examination of financial statements by a third party, namely the auditor as an independent party considered. Apublic accountants are required to have sufficient competence, while competence is professionalism, knowledge and professional ethics detecterrors in consideration of materiality levels of public accountants. The purpose of this study was to obtain empirical evidence about the professionalism, knowledge and professional ethics detecterrors in consideration of materiality levels of public accountants. Data obtained from questionnaires filled out by junior to senior accountant who worked in the Public Accountant. Data were analyzed using multiple regression. The results of this study indicate that the professionalism and knowledge detect no significant and negative while professional ethics significant and positive impact. But when tested simultaneously professionalism, knowledge and professional ethics detecterrors significantly and positively influence.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PADA PERUSAHAAN PERTAMBANGAN NON MIGAS tumewu, james; Murni, Siti Asiah; Ika Aprilia, Siti Aiza
Jurnal Analisa Akuntansi dan Perpajakan Vol 5 No 1 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.773 KB) | DOI: 10.25139/jaap.v5i1.3058

Abstract

The annual report serves as the main media in the delivery of information by the management of a company to the interested parties outside the company. The purpose of this study was to analyze the effect of firm size, leverage, liquidity, age listed and size of the public accounting firm of the voluntary disclosure on non-oil sector of the mining company listed on the Indonesia Stock Exchange (BEI). Samples were taken using purposive sampling method. There are 60 observations annual financial statements of non-oil mining company. Data analysis technique used is multiple linear regression analysis using.. The results showed that together the size of the company, leverage, liquidity, age listed and size of the public accounting firm influence on voluntary disclosure. Firm size and age listed has a positive effect on voluntary disclosure, but size of public accounting firms has a  negative effect on voluntary disclosure, while leverage and liquidity does not effect on  voluntary disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PADA PERUSAHAAN PERTAMBANGAN NON MIGAS tumewu, james; Murni, Siti Asiah; Ika Aprilia, Siti Aiza
Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 1 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.773 KB) | DOI: 10.25139/jaap.v5i1.3058

Abstract

The annual report serves as the main media in the delivery of information by the management of a company to the interested parties outside the company. The purpose of this study was to analyze the effect of firm size, leverage, liquidity, age listed and size of the public accounting firm of the voluntary disclosure on non-oil sector of the mining company listed on the Indonesia Stock Exchange (BEI). Samples were taken using purposive sampling method. There are 60 observations annual financial statements of non-oil mining company. Data analysis technique used is multiple linear regression analysis using.. The results showed that together the size of the company, leverage, liquidity, age listed and size of the public accounting firm influence on voluntary disclosure. Firm size and age listed has a positive effect on voluntary disclosure, but size of public accounting firms has a  negative effect on voluntary disclosure, while leverage and liquidity does not effect on  voluntary disclosure.
Pengaruh E-Commerce, Penggunaaan Sistem Informasi Akuntansi (SIA), Self-Efficacy, Dan Support Keluarga Terhadap Pengambilan Keputusan Berwirausaha Mahasiswa Akuntansi Annisa, Siti Nur; Murni, Siti Asiah
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18039

Abstract

Tujuan dari penelitian ini untuk meneliti pengaruh E-commerce, penggunaan SIA, Self-Efficacy dan Support Keluarga terhadap pengambilan keputusan untuk berwirausaha pada mahasiswa akuntansi UWKS. Penelitian menggunakan metode kuantitatif. Data primer dikumpulkan melalui sebaran angket dan diukur dengan skala likert. Mahasiswa aktif akuntansi UWKS yang sudah atau sedang menempuh mata kuliah SIA dan kewirausahaan berjumlah 131 orang digunakan dalam populasi ini, kemudian dikriteriakan dan dihitung dengan Slovin. Teknik analisis dalam penelitian menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa masing-masing variabel E-commerce, penggunaan SIA, Self-Efficacy dan Support Keluarga berpengaruh terhadap pengambilan keputusan untuk berwirausaha pada mahasiswa akuntansi UWKS.
Pengaruh Prestige Power Dan Ceo Tenure Terhadap Nilai Perusahaan Wati, Aulia Rahma; Murni, Siti Asiah
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18047

Abstract

Artikel ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan dan masa jabatan CEO terhadap nilai perusahaan. Sampel yang digunakan dalam penelitian ini terdiri dari perusahaan-perusahaan manufaktur yang tidak mengalami delisting atau suspend dan terdaftar di Bursa Efek Indonesia. Sebanyak 34 perusahaan dipilih sebagai sampel penelitian untuk periode 2021-2023, menggunakan metode kuantitatif dengan teknik purposive sampling. Penelitian ini menerapkan metode Two Way ANOVA. Temuan dari penelitian ini menunjukkan bahwa latar belakang pendidikan dan masa jabatan CEO memiliki pengaruh positif terhadap nilai perusahaan.
Co-Authors Annisa, Siti Nur Ika Aprilia, Siti Aiza Natalia, Dessy Agusningtyas Tumewu, James Wati, Aulia Rahma